<tr>
    <neq name="close_num" value="1">
        <th rowspan="2">序号</th>
    </neq>

        <th rowspan="2">1111</th>
        <th colspan="2">2222</th>
    
    <neq name="close_op" value="1">
        <th rowspan="2">操作</th>
    </neq>

    <neq name="close_chkall" value="1">
        <th rowspan="2"><input type="checkbox" /></th>
    </neq>
</tr>
<tr>
    <th>f111</th> 
    <th>f2222</th> 
</tr>
